Name of Entity: _________________________________
Schedule 8: Schedule of Expenditures of Federal Awards Preparer:
FYE June 30, 2009
Phone Number: ( ) -
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash Preparer's E-Mail Address:
EIN Number: 72-
DUNS Number:
Source (Direct or Pass-Through) CFDA or Pass-through
Cluster Name (if applicable) & Pass-Through Program Other Entity's Project Award ID Award Disbursements/ Receipts/
Federal Grantor Entity Name Identifying No. Number Name Number Period Expenditures Issues Total
Direct Awards: $ $ $
Awards from a Pass-through Entity: $ $ $
Total $ - $ - $ -
Instructions for completing this Schedule begin on page 23 of the Instruction Booklet.
Remember to include the prefix ARRA on ARRA awards.
Cluster Name (if applicable) = the Cluster name if a program falls within a Cluster. See page 12 of Instruction Booklet.
Federal Grantor = the federal agency or the pass-through entity that provided the federal award to your entity.
Pass-Through Entity = The entity (quasi-public agency, local government, other state government, non-profit organization,
public college or university not in Louisiana) that provided your entity the federal award to carry out the federal program, if applicable.
Program Name = the program name from the CFDA catalog; if not available, the name should be taken from the federal award document.
CFDA or Other Identifying No. = number presented on the federal award document; if a CFDA number is not available, an other identifying
number, along with the 2-digit federal agency prefix, must be included; i.e., federal award no., etc..
Pass-Through Entity Number = identifying number assigned by the pass-through entity, if applicable.
Project Name = the name of the grant or project as identified in the accounting records; if the project name is the same as the program, enter SAME.
Award ID = the grant, contract, etc., number that was assigned by the Federal grantor; this number is used when corresponding with the grantor.
Award Period = the period during which the assistance is available to your agency.
Expenditures = the amount of expenditures/expenses, including indirect costs, made during the year that have been or will be financed with assistance provided by a grantor.
Public hospitals should report cash disbursements in this column. Colleges and universities should report expenditures in this column.
Issues = the dollar value of commodities, medical supplies, or other nonmonetary assistance issued by you during the fiscal year ended June 30, 2009.
Receipts = the receipt of property or the receipt of surplus property
Total = the total amounts in the expenditures and issues columns.
Name of Entity: Sample University
Schedule 8: Schedule of Expenditures of Federal Awards Preparer: Uni Preparer
FYE June 30, 2009
Phone Number: ( 000 ) 123-1230
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash Preparer's E-Mail Address: Uni.Preparer@uni.edu
EIN Number: 72-1234567
DUNS Number: 123654987
Source (Direct or Pass-Through) CFDA or Pass-through
Cluster Name (if applicable) & Pass-Through Program Other Entity's Project Award ID Award Disbursements/ Receipts/
Federal Grantor Entity Name Identifying No. Number Name Number Period Expenditures Issues Total
Direct Awards:
Plant and Animal
Disease, Pest 09-1236-
Control, and 98456- 10/1/08 -
Department of Agriculture N/A Animal Care 10.025 N/A Fire Weevils FW 9/30/09 $ 100,000 $ 100,000
Economic Local
Development - Development
Technical Assistance 09-12- 10/1/08 -
Department of Commerce N/A Assistance 11.303 N/A Center 36598 9/30/09 $ 122,314 122,314
ARRA Promotion
of the Arts -
Grants to Baton Rouge
Organizations and Sports 09-SM- 3/1/09 -
National Endowment for the Arts N/A Individuals 45.024 N/A Museum 1234 9/30/09 700,000 700,000
Research and Development Cluster
U.S. Army
Military Medical Cancer
Research and Progression AR 09- 10/1/08 -
Department of Defense N/A Development 12.240 N/A Study 1256 9/30/09 40,000 40,000
Awards from a Pass-through Entity:
Customized
Training for
WIA Dislocated Medical 7/1/08 -
Department of Labor Salvation Army Workers 17.260 09-1NGO Support Staff BR 549 6/30/09 59,632 59,632
Total $ 921,946 $ 100,000 $ 1,021,946
Name of Entity: Sample University
Schedule 8: Schedule of Expenditures of Federal Awards Preparer: Uni Preparer
FYE June 30, 2009
Phone Number: ( 000 ) 123-1230
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash Preparer's E-Mail Address: Uni.Preparer@uni.edu
EIN Number: 72-1234567
DUNS Number: 123654987
Source (Direct or Pass-Through) CFDA or Pass-through
Cluster Name (if applicable) & Pass-Through Program Other Entity's Project Award ID Award Disbursements/ Receipts/
Federal Grantor Entity Name Identifying No. Number Name Number Period Expenditures Issues Total
Name of Entity: _________________________________
Schedule 8 - 1: Schedule of Fixed-Price Contracts Preparer:
FYE June 30, 2009
Phone Number: ( ) -
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash Preparer's E-Mail Address:
EIN Number: 72-
DUNS Number:
Source (Direct or Pass-Through) CFDA or Pass-through
Cluster Name (if applicable) & Pass-Through Other Entity's Project Award ID Award
Federal Grantor Entity Program Name Identifying No. Number Name Number Period Revenues
Direct Awards:
$
Awards From a Pass-Through Entity:
$
Total $ -
Instructions for completing this Schedule begin on pages 23 and 26 of the Instruction Booklet.
Remember to include the prefix ARRA on ARRA awards.
Cluster Name (if applicable) = the Cluster name if a program falls within a Cluster. See page 12 of Instruction Booklet.
Federal Grantor = the federal agency or the pass-through entity that provided the federal award to your entity.
Pass-Through Entity = The entity (quasi-public agency, local government, other state government, non-profit organization,
public college or university not in Louisiana) that provided your entity the federal award to carry out the federal program, if applicable.
Program Name = the program name from the CFDA catalog; if not available, the name should be taken from the federal award document.
CFDA or Other Identifying No. = number presented on the federal award document; if a CFDA number is not available, an other identifying number,
along with the 2-digit federal agency prefix, must be included; i.e., federal award no., etc..
Pass-Through Entity Number = identifying number assigned by the pass-through entity, if applicable.
Project Name = the name of the grant or project as identified in the accounting records; if the project name is the same as the program, enter SAME.
Award ID = the grant, contract, etc., number that was assigned by the Federal grantor; this number is used when corresponding with the grantor.
Award Period = the period during which the assistance is available to your agency.
Revenues = the amount of revenues received during the year under fixed-price contracts.
Name of Entity: Sample University
Schedule 8 - 1: Schedule of Fixed Price Contracts Preparer: Uni Preparer
FYE June 30, 2009
Phone Number: ( 000 ) 123-1230
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash Preparer's E-Mail Address: Uni.Preparer@uni.edu
EIN Number: 72-1234567
DUNS Number: 123654987
Source (Direct or Pass-Through) CFDA or Pass-through
Cluster Name (if applicable) & Pass-Through Other Entity's Project Award ID Award
Federal Grantor Entity Program Name Identifying No. Number Name Number Period Revenues
Direct Awards:
Coastal Sand 10/1/08 -
Department of Commerce N/A Coastal Services Center 11.473 N/A Initiative CS-1236 9/30/09 $ 25,000
ARRA Broadband Cellular
Technology Phones for 3/1/09 -
Department of Commerce N/A Opportunities Program 11.557 N/A Central CP-24U 9/30/09 100,000
Awards From a Pass-Through Entity:
Amite River
Basic and Applied Sand 10/1/08 -
Department of Defense Clean Sand Society Scientific Research 12.300 CSS-147852 Purification DD-9632 9/30/09 $ 69,000
Total $ 194,000
Name of Entity: _________________________________
Schedule 8 & 8-1 Recap
FYE June 30, 2009
Use the fiscal year ended June 30, 2008, Recap of Schedules
8 and 8-1 for your Entity as a template so that the activity will
be arranged in the order required. If you do not have a copy
of your Entity’s 2008 Recap, if you have any questions, or if
this is the first year that you are required to prepare a Recap,
contact Gloria Tilley for assistance at Gloria.Tilley@la.gov or
225-342-1090.
Name of Entity: _________________________________
Schedule 8-2: Schedule of Disclosures for Federally Assisted Loans Preparer:
FYE June 30, 2009
Phone Number: ( ) -
Preparer's E-Mail Address:
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash EIN Number: 72-
DUNS Number:
CFDA No. Loans Made or Loans Received Outstanding Principal
Cluster Name (if applicable) & or Other Disbursed During During the Year Loan Balance and Interest
Federal Grantor Program Name Identifying No. the Year (08-09) (08-09) at 6/30/09 Canceled
$ $ $ $
Instructions for completing this Schedule begin on pages 23 and 27 of the Instruction Booklet.
Remember to include the prefix ARRA on ARRA awards.
Cluster Name (if applicable) = the Cluster name if a program falls within a Cluster. See page 12 of Instruction Booklet.
Federal Grantor = the federal agency that provided the federal award to your entity or the pass-through entity.
Program Name = the program name from the CFDA catalog; if not available,
the name should be taken from the federal award document
CFDA or Other Identifying No. = this number should be presented on the federal award document;
if a CFDA number is not available, an other identifying number along with the 2-digit federal agency prefix,
must be included; i.e., federal award number, etc.
Name of Entity: Sample University
Schedule 8-2: Schedule of Disclosures for Federally Assisted Loans Preparer: Uni Preparer
FYE June 30, 2009
Phone Number: ( 000 ) 123-1230
Preparer's E-Mail Address: Uni.Preparer@uni.edu
Basis of Accounting Used To Prepare Schedule EIN Number: 72-1234567
Circle One: Full Accrual Cash DUNS Number: 123654987
CFDA No. Loans Made or Loans Received Outstanding Principal
Cluster Name (if applicable) & or Other Disbursed During During the Year Loan Balance and Interest
Federal Grantor Program Name Identifying No. the Year (08-09) (08-09) at 6/30/09 Canceled
Department of Education Perkins Loan Cancellations 84.037 $ $ $ $ 9,000
Student Financial Assistance Cluster
Department of Education Federal Family Education Loans 84.032 26,236,125
Federal Perkins Loan
Program_Federal Capital
Department of Education Contributions 84.038 97,256 56,321 7,652,365 4,521
Schedule 8-3 Form
Entity's Name:
Finding Title:
"Pass-Through Entity Name," if applicable:
Reference Number(s):
(from attached schedule of findings, may include more than one)
Single Audit Report Year:
Initial Year of Finding:
Amount of Questioned Costs in Finding (if applicable): $
Page Number (from Single Audit Report):
Program Name(s):
Federal Grantor Agency:
CFDA Number(s):
Status of Questioned Costs (check one):
Resolved: ______ Unresolved: _______ No Further Action Needed: _______
Briefly describe the status of the Questioned Costs. Were they refunded to federal government? Are they still in negotiation?
Status of Finding (check one):
Fully Corrected Not Corrected
Partially Corrected No Further Action Needed
Change of Corrective Action {See OMB A-133 Section 315(b)(4)}
Description of Status: (include corrective action planned and anticipated completion date, if applicable):
NOTE: Use this form to present the status of any findings that are listed for your agency on the
attached schedule. You should only present 1 finding per form. If you have 2
findings to present, then you should use 2 forms (1 for each finding). If there
are no federal findings to present in this schedule, write NONE above.
Preparer’s Name: Phone Number:
Preparer's E-mail Address: ____________________________________
Federal Findings reported in the FYE June 30, 2008, Single Audit Report * = finding fully corrected or no further action needed in 2008, but
If your entity has a Finding in this list you must complete a Schedule 8-3. questioned costs were unresolved; please provide status of
Instructions for completing the Schedule begin on page 34 of the Instruction Booklet. questioned costs for 2009 on Schedule 8-3
Single
Audit
State Fiscal Initial Page Finding Finding Questioned
Agency Year Year Number Number Title Costs
Baton Rouge Community College 2007 2007 74 F-07-ED-BRCC-1 Inadequate Controls Over Federal Work-Study Program * $55,711
2007 2005 75 F-07-ED-BRCC-2 Inadequate Control Over Pell Grant $1,610
2006 2005 51 F-06-ED-BRCC-2 Inadequate Control Over Pell Grant $4,499
2005 2005 35 F-05-ED-BRCC-2 Inadequate Control Over Pell Grant $8,831
Economic Development
Department of 2008 2008 102 F-08-HHS-DED-1 Noncompliance With Temporary Assistance for Needy Families - $2,680
MicroEnterprise Development Program Requirements
Education, Department of 2008 2007 51 F-08-CC-EDUC-1 Inadequate Control Over Coding of Federal Expenditures $111,020
2008 2006 52 F-08-CC-EDUC-2 Noncompliance With A-87 Payroll Certification Regulations ------------
2008 2008 53 F-08-CC-EDUC-3 Noncompliance With the Cash Management Improvement Act ------------
2008 2008 72 F-08-ED-EDUC-4 Failure to Maintain Public Control Over Unable to determine
Restart Program Funds
2008 2006 77 F-08-ED-EDUC-6 Inadequate Fiscal Monitoring ------------
2008 2007 80 F-08-ED-EDUC-8 Noncompliance With Federal and State Equipment Management Regulations ------------
2007 2005 80 F-07-ED-EDUC-7 Inadequate Subrecipient Monitoring Over Single Audits ------------
2005 2005 37 F-05-ED-EDUC-3 Inadequate Controls Over the Migrant Education State Grant Program * $34,357
2005 2005 39 F-05-ED-EDUC-4 Untimely Fiscal Monitoring and Reporting * $821,702
Federal Findings reported in the FYE June 30, 2008, Single Audit Report * = finding fully corrected or no further action needed in 2008, but
If your entity has a Finding in this list you must complete a Schedule 8-3. questioned costs were unresolved; please provide status of
Instructions for completing the Schedule begin on page 34 of the Instruction Booklet. questioned costs for 2009 on Schedule 8-3
Education, Department of 2008 2007 74 F-08-ED-EDUC-5 Inadequate Controls Over Payroll - Recovery School District $15,037
(Recovery School District) 2007 2007 52 F-07-CC-EDUC-2 Inadequate Controls Over Payroll - Recovery School District $427,695
2008 2008 78 F-08-ED-EDUC-7 Inadequate Internal Control Over Relocation and Retention $127,000
Incentive Payments-Recovery School District
2008 2007 82 F-08-ED-EDUC-9 Theft of Computers - Recovery School District ------------
2007 2007 61 F-07-USDA-EDUC-4 Inappropriate Charges for Free and Reduced Price ------------
Student Meals - Recovery School District
2007 2007 77 F-07-ED-EDUC-5 Inadequate Controls Over Movable Property - Recovery School District ------------
Executive Department 2008 2007 61 F-08-HUD-EXEC-OCD-1 Inadequate Controls Over the Road Home Unable to determine
Homeowner Assistance Program
2008 2006 103 F-08-HHS-EXEC-2 Inadequate Controls Over the Temporary ------------
Assistance for Needy Families Program
2006 2006 65 F-06-HHS-EXEC-1 Inadequate Controls Over the Temporary * $2,200
Assistance for Needy Families Program
2007 2007 109 F-07-DHS-EXEC-FPC-1 Inadequate Controls Over Capital Outlay Transactions * Unable to determine
2002 2002 85 F-02-CC-OWS-1 Improper Expenditures for Promotional Items * $6,346
2002 2002 94 F-02-USDOL-OWS-2 Improper Expenditure of Federal Funds * $647,060
2002 2002 98 F-02-DOT-OWS-4 Noncompliance With State Procurement Regulations * $135,250
Executive Department (OSRAP) 2002 1998 122 F-02-HHS-CAFR-1 Inappropriate Billing of Insurance Premiums ------------
Federal Findings reported in the FYE June 30, 2008, Single Audit Report * = finding fully corrected or no further action needed in 2008, but
If your entity has a Finding in this list you must complete a Schedule 8-3. questioned costs were unresolved; please provide status of
Instructions for completing the Schedule begin on page 34 of the Instruction Booklet. questioned costs for 2009 on Schedule 8-3
Grambling State University 2008 2008 56 F-08-CC-GSU-1 Allowable Cost $6,900
2008 2008 57 F-08-CC-GSU-2 Federal Financial Reports/Cash Management ------------
2008 2007 58 F-08-CC-GSU-3 Matching ------------
2008 2008 71 F-08-DOE-GSU-4 Subrecipient Monitoring ------------
2008 2007 89 F-08-ED-GSU-5 Federal Work-Study $3,068
2008 2008 91 F-08-ED-GSU-6 Student Eligibility ------------
2008 2008 92 F-08-ED-GSU-7 Verification $24,860
Health and Hospitals, 2008 2006 104 F-08-HHS-DHH-1 Improper Claims by Long Term Personal Care Services Providers $8,082
Department of 2006 2006 68 F-06-HHS-DHH-3 Improper Claims by Long Term Personal Care Services Providers * $49,608
2008 2008 105 F-08-HHS-DHH-2 Improper Payments to Non-Emergency Medical Transportation $10,968
Service Providers
2008 2008 107 F-08-HHS-DHH-3 Improper Payments to Waiver Services Providers ------------
2007 2005 99 F-07-HHS-DHH-1 Improper Claims by Waiver Services Providers * $2,619
2006 2005 70 F-06-HHS-DHH-5 Improper Claims by Waiver Services Providers * $46,272
2005 2005 53 F-05-HHS-DHH-1 Improper Claims by Waiver Services Providers * $64,175
2008 2008 108 F-08-HHS-DHH-4 Inadequate Internal Control Over Cooperative Endeavor Agreements $335,000
2008 2008 109 F-08-HHS-DHH-5 Inappropriate Access to the Medicaid Eligibility Data System ------------
2008 2006 110 F-08-HHS-DHH-6 Ineffective Medicaid Eligibility Quality Control System ------------
2006 2006 69 F-06-HHS-DHH-4 Improper Claims by Non-Emergency Transportation Service Providers * $22,488
2004 2004 53 F-04-HHS-DHH-1 Improper Claims Paid to a Social Work Provider * $816
Federal Findings reported in the FYE June 30, 2008, Single Audit Report * = finding fully corrected or no further action needed in 2008, but
If your entity has a Finding in this list you must complete a Schedule 8-3. questioned costs were unresolved; please provide status of
Instructions for completing the Schedule begin on page 34 of the Instruction Booklet. questioned costs for 2009 on Schedule 8-3
Health and Hospitals, Dept. of (cont'd) 2002 2002 127 F-02-HHS-DHH-3 Improper Disproportionate Share Payments * $185,605,936
Homeland Security and Emergency 2008 2008 120 F-08-DHS-GOHSEP-1 Failure to Document Payroll Distribution Costs ------------
Preparedness, Governor's Office of
2008 2008 121 F-08-DHS-GOHSEP-2 Inadequate Controls Over Cash Management and Noncompliance ------------
With CMIA Agreement
2008 2008 124 F-08-DHS-GOHSEP-3 Inadequate Controls Over User Access to LouisianaPA.com System ------------
2008 2008 125 F-08-DHS-GOHSEP-4 No Reconciliation Between Project Database and Financial Records for ----------
the Homeland Security Cluster Programs
2008 2008 126 F-08-DHS-GOHSEP-5 Noncompliance With Federal Financial Reporting Requirements ----------
2008 2007 127 F-08-DHS-GOHSEP-6 Noncompliance With Subrecipient Monitoring Requirements ----------
2008 2008 129 F-08-DHS-GOHSEP-7 Untimely Reconciliation Between ISIS and LAPA Systems ----------
2006 2006 87 F-06-DHS-MIL/GOHSEP-1 Noncompliance With Procurement and * $264,912
Suspension and Debarment Requirements
Labor, Department of (see Workforce
Commission, Office of)
Louisiana Agricultural Finance Authority 2008 2008 130 F-08-DHS-LAFA-1 Overdraw of Federal Funds $59,430
Louisiana State University at Alexandria 2008 2007 83 F-08-ED-LSUALEX-1 Weaknesses in the Administration of Student Financial Aid -------------
Federal Findings reported in the FYE June 30, 2008, Single Audit Report * = finding fully corrected or no further action needed in 2008, but
If your entity has a Finding in this list you must complete a Schedule 8-3. questioned costs were unresolved; please provide status of
Instructions for completing the Schedule begin on page 34 of the Instruction Booklet. questioned costs for 2009 on Schedule 8-3
Louisiana Technical College 2008 2002 84 F-08-ED-LTC-1 Inadequate Control Over Pell Grant ------------
Louisiana Technical College, Region 4 2008 2008 85 F-08-ED-LTC-REG4-1 Weakness Over Return of Pell Grant Program Funds $625
Northwestern State University 2005 2005 44 F-05-ED-NSU-1 Over-Award of Federal Family Education Loans * $84,353
2005 2005 44 F-05-ED-NSU-2 Satisfactory Academic Progress Not Met by Transfer Students * $33,319
Public Health, Office of 2006 2006 90 F-06-DHS-OPH-1 Insufficient Documentation of Program Expenditures * $38,533
2006 2006 91 F-06-DHS-OPH-2 Lack of Internal Control Over Movable Property ------------
Public Safety and Corrections - Public 2007 2007 69 F-07-HUD-DPS-1 Failure to Document Payroll Costs * $12,551
Safety Services, Department of
Social Services, Department of 2008 2007 55 F-08-CC-DSS-1 Improper Employee Activity in Federal Programs $18,607
2007 2007 58 F-07-CC-DSS-2 Improper Employee Activity in Federal Programs $44,667
2008 2007 59 F-08-USDA-DSS-2 Disaster Food Stamp Program: Intentional Program Violations $283,394
and Ineligible Benefits
2007 2007 62 F-07-USDA-DSS-3 Disaster Food Stamp Program: Intentional Program Violations $248,825
and Ineligible Benefits
2008 2005 113 F-08-HHS-DSS-3 Child Care Cluster: Noncompliance With Program Requirements $54,598
2007 2005 102 F-07-HHS-DSS-5 Child Care Cluster: Noncompliance With Program Requirements $84,781
Federal Findings reported in the FYE June 30, 2008, Single Audit Report * = finding fully corrected or no further action needed in 2008, but
If your entity has a Finding in this list you must complete a Schedule 8-3. questioned costs were unresolved; please provide status of
Instructions for completing the Schedule begin on page 34 of the Instruction Booklet. questioned costs for 2009 on Schedule 8-3
Social Services, Department of (cont.) 2008 2005 115 F-08-HHS-DSS-4 Foster Care - Title IV-E: Noncompliance With Program Requirements $33,716
2008 2008 117 F-08-HHS-DSS-5 Fraudulent Billings by Providers $972,598
2008 2005 119 F-08-HHS-DSS-6 Temporary Assistance for Needy Families Program: Internal Control $303,491
Weaknesses Over Program Requirements
2007 2005 108 F-07-HHS-DSS-9 Temporary Assistance for Needy Families Program: Internal Control $259,540
Weaknesses Over Program Requirements
2007 2007 56 F-07-CC-DSS-1 Control Weaknesses Over Information Technology ------------
2007 2000 104 F-07-HHS-DSS-6 Child Support Escrow Fund Not Reconciled ------------
2007 2006 105 F-07-HHS-DSS-7 Control Weaknesses Over the LaCarte Purchasing Card Program $9,300
2006 2006 35 F-06-USDA-DSS-2 Deficiencies in the Operation of the Disaster Food Stamp Program $122,110
2006 2006 37 F-06-USDA-DSS-3 Food Stamp Cluster: Destroyed Records and Ineligible Benefits $2,796
2006 2002 56 F-06-ED-DSS-4 Vocational Rehabilitation: Weaknesses Over Program Expenditures * $3,461
Southern University and A&M 2008 2008 93 F-08-ED-SUBR-1 Davis-Bacon ------------
College (Baton Rouge)
2008 2008 94 F-08-ED-SUBR-2 Federal Work-Study ------------
2007 2007 89 F-07-ED-SUBR-2 Satisfactory Academic Progress $14,668
2007 2007 90 F-07-ED-SUBR-3 Verification $4,700
Federal Findings reported in the FYE June 30, 2008, Single Audit Report * = finding fully corrected or no further action needed in 2008, but
If your entity has a Finding in this list you must complete a Schedule 8-3. questioned costs were unresolved; please provide status of
Instructions for completing the Schedule begin on page 34 of the Instruction Booklet. questioned costs for 2009 on Schedule 8-3
Southern University at New Orleans 2008 2008 95 F-08-ED-SUNO-1 Entrance Counseling ------------
2008 2008 96 F-08-ED-SUNO-2 Federal Work-Study ------------
2008 2006 97 F-08-ED-SUNO-3 Student Credit Balance ------------
2008 2008 99 F-08-ED-SUNO-5 Verification $11,370
2008 2007 98 F-08-ED-SUNO-4 Student Status Confirmation Report ------------
Southern University at Shreveport- 2008 2008 100 F-08-ED-SUSH-1 Federal Work-Study $2,905
Bossier City
2008 2005 101 F-08-ED-SUSH-2 Return of Title IV Funds ------------
2007 2005 94 F-07-ED-SUSH-2 Return of Title IV Funds $464,175
2007 2005 95 F-07-ED-SUSH-3 Satisfactory Academic Progress $89,100
2006 2005 63 F-06-ED-SUSH-3 Satisfactory Academic Progress $46,710
2007 2006 96 F-07-ED-SUSH-4 Verification $52,743
2006 2006 64 F-06-ED-SUSH-4 Verification $26,405
2004 2004 35 F-04-CC-SUSH-1 Allowable Cost * $700
Transportation and Development, 2008 2007 70 F-08-USDOT-DOTD-1 Overdraw of Federal Funds $454,709
Department of
2006 2006 50 F-06-USDOT-DOTD-2 Noncompliance With the Cash Management Improvement Act ----------
University of Louisiana at Lafayette 2008 2008 86 F-08-ED-ULL-1 Failure to Provide Proper Loan Notice ----------
2008 2008 87 F-08-ED-ULL-2 Untimely and Inaccurate Federal Reporting ----------
Federal Findings reported in the FYE June 30, 2008, Single Audit Report * = finding fully corrected or no further action needed in 2008, but
If your entity has a Finding in this list you must complete a Schedule 8-3. questioned costs were unresolved; please provide status of
Instructions for completing the Schedule begin on page 34 of the Instruction Booklet. questioned costs for 2009 on Schedule 8-3
University of Louisiana at Lafayette (cont'd) 2008 2008 88 F-08-ED-ULL-3 Weakness in Collection Procedures Over Defaulted Loans ----------
University of New Orleans 2006 2006 31 F-06-CC-UNO-2 Inadequate Subrecipient Monitoring * $1,610,003
2006 2006 32 F-06-CC-UNO-3 Inadequate Support and Untimely Reimbursement Requests * $500,571
Workforce Commission, Office of 2008 2008 66 F-08-USDOL-LABR-1 Inadequate Internal Controls Over -------------
(formerly Department of Labor) Unemployment Insurance System Access
2008 2004 67 F-08-USDOL-LABR-2 Inadequate Subrecipient Monitoring for Workforce Investment Act Cluster -------------
2008 2008 68 F-08-USDOL-LABR-3 Noncompliance With Administrative Rules for $21,211,069
Interstate Unemployment Compensation Benefit Payments
2008 2007 69 F-07-USDOL-LABR-4 Noncompliance With Record Retention Policy $4,103
2007 2007 71 F-07-USDOL-LABR-2 Noncompliance With Record Retention Policy $17,928
2008 2005 112 F-08-HHS-LABR-5 Inadequate Subrecipient Monitoring for the ------------
Temporary Assistance for Needy Families Program
2006 2006 86 F-06-DHS-LABR-8 Disaster Unemployment Assistance Payments $1,294,650
Name of Entity: _________________________________
Schedule 8-4: Schedule of Non-State Sub-recipients of Major Federal Programs Preparer:
FYE June 30, 2009
Phone Number: ( ) -
Preparer's E-Mail Address:
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash EIN Number: 72-
DUNS Number:
Amount of
Major Program
CFDA or Award or Funds Disbursed to Name of
Other Subaward Project Major Program Name Non-State Non-State
Federal Grantor Identifying No. Number Number and Cluster Name, when applicable Subrecipient Subrecipient
$
Sub-total $
Total $ -
NOTE: Please provide subtotals by program on the schedule.
Instructions for completing this Schedule begin on page 36 of the Instruction Booklet.
Remember to include the prefix ARRA on ARRA awards.
The list of FY 09 Major Federal Programs is in this workbook in the tab labled MAJOR PROGRAMS
CFDA or Other Identifying No. = number in the Catalog of Federal Domestic Assistance (CFDA) that identifies the federal program;
if a CFDA number is not available, an other identifying number along with the 2-digit federal agency prefix should be
assigned to the program to identify it; the number should appear on the attached list of major programs.
Major Program Name and Cluster Name = the name of the major federal program from which the funds were passed
through to the secondary subrecipient; the cluster name should be presented if the program is a part of a cluster as
designated by OMB; the program name and cluster name, if applicable, should appear on the attached list of major programs.
Amount of Major Program Funds Disbursed to Non-State Subrecipient = the amount of the major program funds passed through
to a non-state subrecipient.
Non-State Subrecipient = the non-profit organization, unit of local government, the public non-Louisiana college or university (University of Georgia),
the unit of state government other than the State of Louisiana, or the name of the quasi-public agency to
which the major program funds were passed through in a sub-recipient relationship.
Name of Entity: Sample University
Schedule 8-4: Schedule of Non-State Sub-recipients of Major Federal Programs Preparer: Uni Preparer
FYE June 30, 2009
Phone Number: ( 000 ) 123-1230
Preparer's E-Mail Address: Uni.Preparer@uni.edu
Basis of Accounting Used To Prepare Schedule EIN Number: 72-1234567
Circle One: Full Accrual Cash DUNS Number: 123654987
Amount of
Major Program
CFDA or Award or Funds Disbursed to Name of
Other Subaward Project Major Program Name Non-State Non-State
Federal Grantor Identifying No. Number Number and Cluster Name, when applicable Subrecipient Subrecipient
Department of Education 84.031 678985 MS 125 CU 78 Higher Education-Institutional Aid $ 10,000 Minot State University
Department of Education 84.031 987525 AC 100 CU 62 Higher Education-Institutional Aid 14,000 Albright College
Sub-total 24,000
Department of Homeland ARRA Rail and Transit Security Grant Louisiana Rail Guard
Security 97.113 09 S ARRA 125 MI 125 RR 12 Program 39,000 District
Homeland Security Cluster
Department of Homeland
Security 97.067 09 12587 OSU 258 HS 2009 Homeland Security Grant Program 25,000 Oregon State University
Total $ 88,000
2009 MAJOR PROGRAMS
FOR USE IN PREPARING SCHEDULE 8-4
CFDA
Number Type Program or Cluster Name
10.557 A Special Supplemental Nutrition Program for Women, Infants, and Children
14.228 A Community Development Block Grants/State's Program
17.225 A Unemployment Insurance
84.010 A Title 1 Grants to Local Educational Agencies
84.031 B Higher Education - Institutional Aid
84.032 A Federal Family Education Loans
84.126 A Rehabilitation Services - Vocational Rehabilitation Grants to States
84.367 A Improving Teacher Quality State Grants
84.938 A Hurricane Education Recovery
93.558 A Temporary Assistance for Needy Families
93.563 A Child Support Enforcement
93.658 A Foster Care - Title IV-E
93.667 A Social Services Block Grant
93.767 A State Children's Insurance Program
93.779 A Centers for Medicare and Medicaid Services (CMS) Research,
Demonstrations and Evaluations
97.036 A Disaster Grants - Public Assistance (Presidentially Declared Disasters)
97.039 A Hazard Mitigation Grant
A -- SNAP Cluster:
10.551 Supplemental Nutrition Assistance Program
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
A -- Child Nutrition Cluster:
10.553 School Breakfast Program
10.555 National School Lunch Program
10.556 Special Milk Program for Children
10.559 Summer Food Service Program for Children
A -- WIA Cluster:
17.258 WIA Adult Program
17.259 WIA Youth Activities
17.260 WIA Dislocated Workers
A -- Highway Planning and Construction Cluster:
20.205 Highway Planning and Construction
A -- Special Education Cluster (IDEA):
84.027 Special Education - Grants to States
84.173 Special Education - Preschool Grants
A -- CCDF (Child Care) Cluster:
93.575 Child Care and Development Block Grant
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund
A -- Medicaid Cluster:
93.775 State Medicaid Fraud Control Units
93.776 Hurricane Katrina Relief
93.777 State Survey and Certification of Health Care Providers and Suppliers
93.778 Medical Assistance Program
A -- Disability Insurance/SSI Cluster:
96.001 Social Security - Disability Insurance
96.006 Supplemental Security Income
2009 MAJOR PROGRAMS
FOR USE IN PREPARING SCHEDULE 8-4
CFDA
Number Type Program or Cluster Name
A -- Student Financial Assistance Cluster:
84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program - Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grants
84.376 National Science and Mathematics Access to Retain Talent (SMART) Grants
84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants)
93.342 Health Professions Student Loans, Including Primary Care Loans/Loans for
Disadvantaged Students
93.364 Nursing Student Loans
93.925 Scholarships for Health Professions Students from Disadvantaged Backgrounds
B -- Homeland Security Cluster
97.004 State Domestic Preparedness Equipment Support Program
97.067 Homeland Security Grant Program
A -- Research and Development Cluster:
Various As identified by each agency/university.
Name of Entity: _________________________________
Schedule 8-5: Schedule of State Entity Sub-Recipients of Federal Programs Preparer:
FYE June 30, 2009
Phone Number: ( ) -
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash Preparer's E-Mail Address:
EIN Number: 72-
DUNS Number:
Amount of
Federal Program
Funds Disbursed to
Federal Grantor and Award or State Agency, Name of
CFDA or Sub-award Project Federal Program Name Hospital, College, State Agency, Hospital, College
Other Identifying No. Number Number and Cluster Name, when applicable or University or University Sub-recipient
$
Sub-total $
Total $ -
NOTE: Please provide subtotals by program on the schedule.
Instructions for completing this Schedule begin on page 39 of the Instruction Booklet.
Remember to include the prefix ARRA on ARRA awards.
CFDA or Other Identifying No. = number in the Catalog of Federal Domestic Assistance (CFDA) that identifies the federal program; if a CFDA number
is not available, an other identifying number along with the 2-digit federal agency prefix should be assigned to the program to identify it.
Federal Program Name and Cluster Name = the name of the federal program from which the funds were passed through to the state agency/university
subrecipient; the cluster name should be presented if the program is a part of a cluster as designated by OMB. See page 12 of Instruction Booklet.
State Agency = a state department, agency, board, commission, or other component unit.
Amount of Federal Program Funds Disbursed to State Agencies,Hospitals, Colleges, or Universities = the federal dollars passed through to a
state department, agency, board, commission, other component unit, hospital, college, or university.
Name of Entity: Sample University
Schedule 8-5: Schedule of State Entity Sub-Recipients of Federal Programs Preparer: Uni Preparer
FYE June 30, 2009
Phone Number: ( 000 ) 123-1230
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash Preparer's E-Mail Address: Uni.Preparer@uni.edu
EIN Number: 72-1234567
DUNS Number: 123654987
Amount of
Federal Program
Funds Disbursed to
Federal Grantor and Award or State Agency, Name of
CFDA or Sub-award Project Federal Program Name Hospital, College, State Agency, Hospital, College
Other Identifying No. Number Number and Cluster Name, when applicable or University or University Sub-recipient
Department of the
Interior
Assistance to State Water Resources
15.805 09IH258 987456 Research Institutes $ 10,000 Department of Natural Resources
ARRA National Geospatial Program:
15.817 09GS369 654789 Building The National Map 25,000 University of Louisiana At Lafayette
Total $ 35,000
Name of Entity:
Schedule 8-6: Schedule of Disbursements of ARRA Funds to Sub-recipients Preparer:
FYE June 30, 2009 Preparer's Phone Number:
Preparer's E-Mail Address:
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash FEIN Number:
DUNS Number:
Amount of
CFDA or Award or ARRA Program Sub-Recipient
Other Sub-award Award Project ARRA Program Name Funds Disbursed to State/Non-State DUNS
Federal Grantor Identifying No. Number Period Number and Cluster Name, when applicable Sub-recipient Sub-recipient or CCR No.
Sub-total $ 0
Sub-total $ 0
FOR SCHEDULE 8-6 ONLY Total $ 0
To ensure OSRAP has accounted for ALL Sub-recipients of ARRA funds, you should
include ALL Sub-recipients of ARRA funds, both State and non-State entities, in the Schedule 8-6.
Please indicate if the Sub-recipient is a State or Non-State entity.
NOTE: Please provide subtotals by program on the schedule.
See instructions for completing this form beginning on page 42 of the Instruction Booklet.
CFDA or Other Identifying No. = number in the Catalog of Federal Domestic Assistance (CFDA) that identifies the federal program; if a CFDA number
is not available, an other identifying number along with the 2-digit federal agency prefix should be assigned to the program to identify it.
ARRA Federal Program Name and Cluster Name = the name of the ARRA Federal program from which ARRA funds were passed through to the sub-recipient;
the cluster name should be presented if the program is a part of a cluster as designated by OMB. See page 12 of Instruction Booklet.
Amount of ARRA Program Funds Disbursed to Sub-recipient = the amount of the ARRA program funds passed through to a sub-recipient.
Name of Entity: Sample University
Schedule 8-6: Schedule of Disbursements of ARRA Funds to Sub-recipients Preparer: Uni Preparer
FYE June 30, 2009 Preparer's Phone Number: (000) 123-1230
Preparer's E-Mail Address: Uni.Preparer@la.edu
Basis of Accounting Used To Prepare Schedule
Circle One: Full Accrual Cash FEIN Number: 72-1234567
DUNS Number: 123654987
Amount of
CFDA or Award or ARRA Program Sub-Recipient
Other Sub-award Award Project ARRA Program Name Funds Disbursed to State/Non-State DUNS
Federal Grantor Identifying No. Number Period Number and Cluster Name, when applicable Sub-recipient Sub-recipient or CCR No.
Research and Development Cluster:
U. S. DEPARTMENT OF 3/1/09 - ARRA Measurement and Engineering Non-State - Auburn
COMMERCE 11.609 11-123456 9/30/09 Research and Standards $ 10,000 University 912345678
Non-State - Clemson
20,000 University 823456789
Non-State - Colorado State
30,000 University 734567894
Sub-total $ 60,000
NATIONAL ENDOWMENT FOR 3/1/09 - ARRA Promotion of the Arts-Grants to Non-State - Baton Rouge
THE ARTS 45.024 45-234567 9/30/09 Organizations and Individuals 40,000 Little Theater 512345678
Non-State - Livingston
20,000 Little Theater 478945612
Sub-total $ 60,000
State - Governor's Office
U.S. DEPARTMENT OF 3/1/09 - of Homeland Security and
HOMELAND SECURITY 97.113 97-456789 9/30/09 ARRA Rail & Transit Security Program $ 100,000 Emergency Preparedness 987654321
Total $ 220,000